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GST Freight Bill from Regd. Raw Material Supplier

sujit naha (accountant) (350 Points)

04 January 2020

1) We Purchase Raw Materials from GST Regd.Manufacturer...

2) Said Manufacturer issuing us following GST Invoices : --

a) Normal GST Invoice for Goods

b) GST Freight Bill ( they supply material through their Own Lorry and we have to pay Freight separately )

3) We pay RCM for above Freight @ 5%

Question : Above Procedures are Correct ???? --------- Please reply

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6 Replies

SANJAY GUPTA (14 Points)
Replied 04 January 2020

Yes, if supplier is not charging any GST on freight invoice

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 04 January 2020

Yes... If supplier not charging freight in goods supply invoice.

If supplier also registerd (as added activities in SAC) as transporting under GST then he can charge freight in separate invoice...

SOWJANYA M (840 Points)
Replied 04 January 2020

@ sujith
b. if the manufacturer is raising frieght bill then he must have register under GTA

of all above he can just add the forwarding charges in his normal GST INVOICE and can get that frieght amount along with the bill itself. see that p&f should be taxed in invoice

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 04 January 2020

@ SOWJANYA.,

( if the manufacturer is raising frieght bill then he must have register under GTA)...

It's not required as GTA...

@ Mr Sujith Naha.,

3) We pay RCM for above Freight @ 5% ...

- No need to pay GST Tax under rcm basis if the transporter not GTA...